Which of the following is a true statement regarding adjustments in the sales comparison approach?

In the sales comparison approach, adjustments are primarily made to the comparable properties rather than the subject property itself. This practice exists because the purpose is to account for differences between the subject property and the comparables. The idea is to standardize the values for comparison by adjusting the sale prices of the comparables to reflect the value if they were like the subject property.

When assessing comparables, appraisers analyze various factors such as location, size, features, and condition. If a comparable is superior to the subject property in certain aspects—such as having an extra bathroom—an adjustment is made to reduce that comparable's value to align more closely with the subject property. Conversely, if a comparable is inferior, an adjustment is made to increase its value.

This adjustment process is essential to ensure that the comparison is fair and provides an accurate estimate of the subject property's value based on the market. Thus, making adjustments only to the comparables while leaving the subject property's value intact is the correct approach in this methodology.